Research On Tax Planning Of High And New Technology Enterprises

The scale and level of national high and new technology industry decides the country's economic development level and product competitiveness in the international market, and even determines the future of the country. To promote the development of high and new technology industry, our country issued a series of policy support, such as market mechanism, funds, taxation, and so on, especially in tax policy. New income tax laws and the implementation rules are greater benefit to the high and new technology enterprises in the tax rates and the tax preferential policies, the development of high and new technology enterprises ushers in the new opportunities.The improvement of the external environment and the support of national policies both are the external causes of the development of high and new technology enterprises, in order to enhance its competitiveness, also, high and new technology enterprises should pay attention to improve their own financial management abilities. The tax planning high and new technology Enterprises as an integral part of financial management, if we can be flexible used, it will provide great help for cash flow, net income and synthetic strength of high and new technology enterprises.This paper begins with the definition and characteristics of high and new technology enterprises, then analyzes theoretical basic of high and new technology enterprise's tax planning according to the main line of necessity, feasibility and particularity which has introduced the key areas of the high and new technology enterprise's tax planning on. Next, the main part of the paper selects operating items and activities from these key areas to prepare tax planning. Finally, because high and new technology enterprises have higher risk of tax planning than common enterprise, this paper has discussed the risk avoidance of high and new technology enterprise's tax planning.This paper makes contribution mainly in three aspects: firstly, Adopts and improves Cao Xing, Li Jia's development model of high and new technology enterprise, and innovatively embeds the tax planning in strategic behavior of the model, thereby elaborates necessity of tax planning highly from the strategic plan as well as development model of high and new technology enterprise. Secondly, In the main part, actively explores the mentality and plans of high and new technology enterprises' tax planning under the new situation, which integrates the characteristics of high and new technology enterprises and new income tax laws and the implementation rules, also uses the general to the specific research methods, and quotes the case massively. Thirdly, in the fifth chapter, concretely analyzes the causes and categories of high and new technology enterprise's tax planning, and innovatively quotes Continual Risk Management Model to avoid the risk of high and new technology enterprise's tax planning.